Bill Text: TX HB3794 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to the definition of eligible central municipality for purposes of the municipal hotel occupancy tax.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-04-26 - Left pending in committee [HB3794 Detail]
Download: Texas-2017-HB3794-Introduced.html
By: Parker | H.B. No. 3794 |
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relating to the definition of eligible central municipality for | ||
purposes of the municipal hotel occupancy tax. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 351.001(7), Tax Code, is amended to read | ||
as follows: | ||
(7) "Eligible central municipality" means: | ||
(A) a municipality with a population of more than | ||
140,000 but less than 1.5 million that is located in a county with a | ||
population of one million or more and that has adopted a capital | ||
improvement plan for the construction or expansion of a convention | ||
center facility; | ||
(B) a municipality with a population of 250,000 | ||
or more that: | ||
(i) is located wholly or partly on a barrier | ||
island that borders the Gulf of Mexico; | ||
(ii) is located in a county with a | ||
population of 300,000 or more; and | ||
(iii) has adopted a capital improvement | ||
plan to expand an existing convention center facility; | ||
(C) a municipality with a population of 116,000 | ||
or more that: | ||
(i) is located in two counties both of which | ||
have a population of 660,000 or more; and | ||
(ii) has adopted a capital improvement plan | ||
for the construction or expansion of a convention center facility; | ||
(D) a municipality with a population of less than | ||
50,000 that contains a general academic teaching institution that | ||
is not a component institution of a university system, as those | ||
terms are defined by Section 61.003, Education Code; [ |
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(E) a municipality with a population of 640,000 | ||
or more that: | ||
(i) is located on an international border; | ||
and | ||
(ii) has adopted a capital improvement plan | ||
for the construction or expansion of a convention center facility; | ||
(F) a municipality with a population of 5,900 or | ||
less that employs a full-time police and fire department: | ||
(i) is located partially in one county with | ||
a population of 660,000 or more and partially in a county with a | ||
population of 1,800,000 or more; and | ||
(ii) is located adjacent to a county with a | ||
population of 780,000 or more; and | ||
(iii) has adopted a capital improvement | ||
plan for the construction or expansion of a convention center | ||
facility. | ||
SECTION 2. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2017. |